DOCSLIB.ORG

Charity Law Overview for Church of Scotland Congregational Office Bearers

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Charity Law Overview for Church of Scotland Congregational Office Bearers Charity Law Overview for Church of Scotland Congregational Office bearers Charity law is a complex subject but, as your congregation comprises a Charity, it is important that you and your fellow office bearers have a working knowledge of the duties which both the new statutory regime and the common law imposes on charity trustees. Why be a charity? The main advantage are of course the tax benefits. There is exemption from most of the burdens of taxation -- from income tax, corporation tax, capital gains tax, Stamp duty land tax etc but, sadly, only limited reliefs from VAT. Very important from the Church's point of view are tax recoveries made via Gift Aid and from tax on interest and investments. Secondly, there are various rating remissions which charities can claim -- although, in fact, the 100% rating remission which Church buildings and Church Halls receive is in terms of other legislation specifically for such property. Thirdly, being a charity provides an access route to receiving grants from both commercial bodies and from other grant-giving charities. The "charity brand" provides to donors an assurance that the money they give will be used in a good cause. The History To understand the current legislative provisions, it is necessary to know a little of the historical background. The notion of there being certain purposes worthy of legislative preference was first found in an English Act of Parliament dating from the time of Elizabeth the First which included in the list of good causes the repair of Church buildings. This was further developed in an English taxation case in 1891 which provided that "charity" in its legal sense comprised four charitable purposes or heads: the relief of poverty, the advancement of religion, the advancement of education and a more general category, namely purposes beneficial to the community, not falling under any of the preceding heads. In addition, the purpose had to be for the public benefit with this, however, being presumed to be the case in the first of the three heads. In England and Wales a body known as the Charity Commission was established to regulate charities and provide them with advice and guidance. No such equivalent body existed in Scotland and, as a result, it was left to the Inland Revenue to determine whether new bodies should receive charitable status and to try to monitor existing charities - which was done on a very haphazard basis. The Lord Advocate as the guardian of the public interest also had a role under the common law but, except in cases of blatant abuse, this was little exercised. Attempts were made to improve matters by the inclusion of a section on charities in the snappily titled Law Reform Miscellaneous Provisions (Scotland) Act 1990. This firstly introduced new accounting requirements. It also resulted in the Inland Revenue setting up a Charity index on which the names and contact details of charities was given. It was at this stage that Scottish Charity numbers were first issued. However, as no attempt was made to update the index, it was, at best, of limited use. The 1990 Act also gave the Lord Advocate and the Court of Session statutory powers to take action where misconduct or mismanagement was suspected. These powers included powers of 2 enquiry and to take steps via the Court to have those persons concerned in the management or control of the charity suspended and, where appropriate, permanently removed from exercising such functions. The Court was empowered to make orders restricting a charity from carrying out certain transactions. It could appoint a Judicial Factor to take over the management of the charity. Powers to disqualify from holding any office in any charity were also enacted. There was considerable alarm within the Church at the possibility -- albeit hopefully a remote one -- of office bearers and in particular ministers being suspended or indeed disqualified from holding office within the Church by authority of the State. Following lobbying with reference to the provisions of the Church of Scotland Act 1921, a compromise was reached by the creation of "designated religious body" status. The criteria for a body obtaining such status were set out as being: having the promotion of a religious objective as its principal purpose and its principal activity being the regular holding of Acts of public worship; being established in Scotland for not less than 10 years; having a membership of not less than 3000 persons resident in Scotland aged 16 years of age or more; and having the internal organisation so that one or more authorities in Scotland exercised supervisory and disciplinary functions in respect of the component elements of the body -- in particular -- as to the keeping of accounting records and auditing of accounts. Designated religious bodies were exempted from the regulatory provisions in the Act and from most of the accounting requirements. Following the passing by the General Assembly of new accounting regulations for both congregations and Presbyteries, the Church of Scotland was duly designated. The Scottish Charity office was established as a Division of the Crown Office to implement the provisions of the Act. When fully staffed, however, it consisted of three persons and, as a result, in the opinion of many, there remained a deficit in regulatory control so far as charities in Scotland were concerned. Such views prevailed and led to the passing of the Charities and Trustee Investment (Scotland) Act 2005, whose provisions mostly came into force in April 2006. The Position now The Act set up a statutory body corporate known as the Office of the Scottish Charity Regulator ("OSCR"). It confers on OSCR a number of key functions in relation to charities: to determine whether organisations should have charitable status; The Act contains a new legal definition of "charity" in Scotland. This is a two-stage test. Firstly the organisation has to have exclusively charitable purposes, there being 15 such purposes listed in the Act. The advancement of religion is one of these purposes. The organisation then has to demonstrate that it provides public benefit. The previous presumption of this in the case of some charitable purposes has been removed. When OSCR is deciding whether a body provides or intends to provide public benefit it has to have regard to the following (to quote the Act): The Church of Scotland - Scottish Charity No SC011353 3 (a) how any -- (i) benefit gained or likely to be gained by members of the body or any other persons (other than as members of the public) and (ii) disbenefit incurred or likely to be incurred by the public, in consequence of the body exercising its functions compares with the benefit gained or likely to be gained by the public in that consequence, and (b) where benefit is, or is likely to be, provided to a section of the public only, whether any condition on obtaining that benefit (including any charge or fee) is unduly restrictive. Clearly this is quite a difficult definition to administer and, although OSCR has issued guidance as to how it would intend to do so, only time will tell if any charities will lose their charitable status in Scotland. In practice, those charities that so far have been “tested” have “passed” although some, such as independent schools and charities connected with Councils/government have had to make changes to their constitutions or ways of working to retain their charitable status. to keep up a public Register of Charities; To be a charity operating in Scotland, the charity has to be listed on the new Register established by the Act and there are provisions to ensure that it is kept up-to-date. In practice, this means that there is a statutory obligation on charities to notify OSCR when details included in their entry change. The Register which can be searched and viewed on line on OSCR’s website (www.oscr.org.uk) and contains the following information for each charity : Its number, name, the address of its official correspondent, its constitutional form (which in the case of a congregation will be unincorporated association), annual return status, accounting period end date, gross income, geographical spread, main operating location, date entry last updated and its charitable purposes. The OSCR web-site is also a very useful resource for guidance of all aspects of the legislation. to encourage, facilitate and monitor compliance by charities with the provisions of the Act; From a practical point of view, OSCR largely monitors charities via the requirement that all charities have to lodge their Accounts and an Annual Return each year with it. to identify and investigate apparent misconduct (which is defined as including mismanagement) in the administration of charities and to take remedial or protective action; OSCR is given enhanced powers of supervision and intervention so that it can act effectively where it believes there is misconduct or mismanagement in the administration of a charity. It had transferred to it the powers previously vested in the Lord Advocate and, subject to a right of appeal, can even remove charities from the Register where it considers that the Charity no longer meets the charity test. Effectively, OSCR’s powers are limited to a period of six months and where action over a longer period is required, it has to ask the Court of Session to exercise the powers conferred on the Court under the Act. The Church of Scotland - Scottish Charity No SC011353 4 Charity trustees are defined in the Act as "the persons having the general control and management of the administration of the charity". Depending on the legal form the charity has, these can therefore be the board members, company directors, management committee members, trustees or whatever is relevant to the Charity.
Load more

Recommended publications
  • Gaelic Scotland in the Colonial Imagination
    Gaelic Scotland in the Colonial Imagination Gaelic Scotland in the Colonial Imagination Anglophone Writing from 1600 to 1900 Silke Stroh northwestern university press evanston, illinois Northwestern University Press www .nupress.northwestern .edu Copyright © 2017 by Northwestern University Press. Published 2017. All rights reserved. Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 Library of Congress Cataloging-in-Publication data are available from the Library of Congress. Except where otherwise noted, this book is licensed under a Creative Commons At- tribution-NonCommercial-NoDerivatives 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by-nc-nd/4.0/. In all cases attribution should include the following information: Stroh, Silke. Gaelic Scotland in the Colonial Imagination: Anglophone Writing from 1600 to 1900. Evanston, Ill.: Northwestern University Press, 2017. For permissions beyond the scope of this license, visit www.nupress.northwestern.edu An electronic version of this book is freely available, thanks to the support of libraries working with Knowledge Unlatched. KU is a collaborative initiative designed to make high-quality books open access for the public good. More information about the initiative and links to the open-access version can be found at www.knowledgeunlatched.org Contents Acknowledgments vii Introduction 3 Chapter 1 The Modern Nation- State and Its Others: Civilizing Missions at Home and Abroad, ca. 1600 to 1800 33 Chapter 2 Anglophone Literature of Civilization and the Hybridized Gaelic Subject: Martin Martin’s Travel Writings 77 Chapter 3 The Reemergence of the Primitive Other? Noble Savagery and the Romantic Age 113 Chapter 4 From Flirtations with Romantic Otherness to a More Integrated National Synthesis: “Gentleman Savages” in Walter Scott’s Novel Waverley 141 Chapter 5 Of Celts and Teutons: Racial Biology and Anti- Gaelic Discourse, ca.
    [Show full text]
  • Serving Scotland Better: Scotland and the United Kingdom in the 21St Century
    Serving Scotland Better: Better: Scotland Serving Serving Scotland Better: Scotland and the United Kingdom in the 21st Century Final Report – June 2009 Scotland and the United Kingdom in the 21st Century 21st the in Kingdom United the and Scotland Commission on Scottish Devolution Secretariat 1 Melville Crescent Edinburgh EH3 7HW 2009 June – Report Final Tel: (020) 7270 6759 or (0131) 244 9073 Email: info@commissiononscottishdevolution.org.uk This Report is also available online at: www.commissiononscottishdevolution.org.uk © Produced by the Commission on Scottish Devolution 75% Printed on paper consisting of 75% recycled waste Presented to the Presiding Officer of the Scottish Parliament and to the Secretary of State for Scotland, on behalf of Her Majesty’s Government, June 2009 Serving Scotland Better: Scotland and the United Kingdom in the 21st Century | Final Report – June 2009 Serving Scotland Better: Scotland and the United Kingdom in the 21st Century It was a privilege to be asked to chair a Commission to consider how the Scottish Parliament could serve the people of Scotland better. It is a task that has taken just over a year and seen my colleagues and me travelling the length and breadth of Scotland. It has been very hard work – but also very rewarding. Many of the issues are complex, but at the heart of this is our desire to find ways to help improve the lives of the people of Scotland. The reward has been in meeting so many people and discussing the issues with them – at formal evidence sessions, at informal meetings, and at engagement events across the country.
    [Show full text]
  • Mohan Barnard Characteristics of Charities in Scotland and Those Of
    CGAP Occasional Paper Comparisons between the characteristics of charities in Scotland and those of England and Wales May 2013 John Mohan and Steve Barnard CGAP Occasional Paper Comparisons between the characteristics of charities in Scotland and those of England and Wales May 2013 John Mohan and Steve Barnard Published by Alliance Publishing Trust Copyright © 2013 John Mohan and Steve Barnard Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 You are free to share – to copy, distribute, display, and perform the work – under the following conditions: Attribution: You must attribute the work as Comparisons between the characteristics of charities in Scotland and those of England and Wales © 2013 John Mohan and Steve Barnard Noncommercial: You may not use this work for commercial purposes. No Derivative Works: You may not alter, transform or build upon this work. For any reuse or distribution, you must make clear to others the licence terms of the work. Alliance Publishing Trust 15 Prescott Place London SW4 6BS, UK publishing@alliancemagazine.org www.alliancepublishing.org Registered charity number: 1116744 Company registration number: 5935154 A catalogue record for this book is available from the British Library. Typeset in Akzidenz Grotesk Design by Benedict Richards Printed and bound by Hobbs the Printers, Totton, Hampshire, UK This book is printed on FSC approved paper. Contents 1 Introduction 3 2 Data sources and classification procedures 4 3 Results 6 3.1 Charities by classification 8 3.2 Discussion 14 4 Conclusions 21 Acknowledgements 25 References 25 Appendix A: Classification process 26 Appendix B: Additional tables of charity counts 29 Appendix C: NCVO variations from standard ICNPO categories 35 About the authors 36 About CGAP 36 1 Introduction Data from the Register of Charities in England and Wales have been available for research purposes for over 15 years, and as a result we know a great deal about the charitable landscape of those countries.
    [Show full text]
  • A Scottish Charitable Incorporated Organisation)
    TRADITIONAL MUSIC FORUM (A Scottish Charitable Incorporated Organisation) TRADITIONAL MUSIC FORUM (A Scottish Charitable Incorporated Organisation) Charity No. SC042867 1 TRADITIONAL MUSIC FORUM (A Scottish Charitable Incorporated Organisation) TRUSTEES’ REPORT FOR THE YEAR TO 31 MARCH 2020 The Trustees are pleased to present their report together with the financial statements of the Traditional Music Forum (TMF) for the year to 31st MARCH 2020. Objectives and Activities The principal objective of the Traditional Music Forum is the advancement of education through: 1. Promoting the public’s interest in Scottish traditional music by means of advocacy, partnership and networking 2. Presenting, promoting, organising, managing and producing performances or broadcasts, lectures, exhibitions, and literature 3. Promoting companies whose activities may further the objects of the Forum, or may generate income to support those activities General Activity The Forum’s work in 19-20 was a continuation, and in some cases a culmination, of work begun in the previous year. Three significant strands of work were the Economic Survey, the TradMentoring programme, and the European Folk Network. The survey and report ‘Working as a Traditional Musician in Scotland’ was published, and well received by industry bodies, the Musicians Union and the Scottish Music Industry Association, as well as by Creative Scotland, who funded it. Forum Director, David Francis, gave presentations on the report’s findings to the AGM of the TMF and to the Cross-Party Group on Music at the Scottish Parliament. Follow ups from the report addressed professional development gaps which had been identified in the research. We programmed a series of workshops on Performance Skills, Intellectual Property Rights, and Negotiating Skills which were well attended, and the Director conducted in- depth interviews with a number of early-career professionals.
    [Show full text]
  • Annual Report and Financial Statements for the Year Ended 31St March 2014
    (A company limited by guarantee registered in Scotland (No. SC040247) and as a Scottish charity (No.SC005792)). Annual Report and Financial Statements for the year ended 31st March 2014. ___________________________________________ Patron, Chairman of Council, Council Members, Senior Staff and Officials. HRH The Prince Charles, Patron Duke of Rothesay Allan Bantick Eligible to remain as Chairman of Council Chairman until 20141 Appointed as Chairman Elect in February 2014, taking up Chairman Elect Robin Harper post September 2014. Eligible to remain as Chairman until 2017 Eligible to remain as Vice Vice – chair (Conservation) Dr Jon Barnes Chairman until 2015 Vice – chair (Members’ Eligible to remain as Vice Col Patric Baird Centres and Watch) Chairman until 2016 Eligible to remain as a Vice – chair (Finance) James Ivory DL Vice-Chairman until September 2014 Eligible for re-election to Elected Members of Council Karen Chambers Council 2015 Dr Tim Duffy Due to retire from Council 2016 Amanda Forsyth Eligible for re-election to Council 2016 Alastair Grier Eligible for re-election to Council 2016 1 Assuming continuation in post for 6 years. Page | 2 Patron, President, Chairman of Council, Council Members, Senior Staff and Officials (cont). Tim Hailey Due to retire from Council 2015 Eligible for re-election to Professor John Harwood Council 2014 Professor David Houston Due to retire from Council 2014 David Lindgren Eligible for re-election to Council 2016 Dr John Sheldon MBE Due to retire from Council 2014 Professor Chris Spray MBE Due to retire from Council 2015 Convener of Conservation Dr Jon Barnes Trustee Committee Company Secretary Simon Milne (to Feb 14) Staff Jonathan Hughes (from Feb 14) Chief Executive Simon Milne (to Feb 14) Staff Jonathan Hughes (from Feb 14) Director of Conservation Jonathan Hughes (to Feb 14) Staff Vacant (from Feb 14) Director of Finance and Paul Ritchie Staff Resources Director of Marketing and Jo Pike Staff Business Development Page | 3 Patron, Chairman of Council, Council Members, Senior Staff and Officials (cont).
    [Show full text]
  • Accounts 2019
    SCOTTISH COUNCIL OF JEWISH COMMUNITIES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 SCIO Scottish Charity Number SC029438 SCOTTISH COUNCIL OF JEWISH COMMUNITIES REPORT OF THE TRUSTEES OF THE COUNCIL The Trustees present their report and accounts for the year ended 31 December 2019. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2004. OBJECTIVES AND ACTIVITIES The objectives and activities of the Council are encapsulated in the strap-line we have adopted: " Representing, connecting and supporting Jewish people of Scotland". In particular, the Council advances public understanding about the Jewish religion, culture and community by representing the Jewish community in Scotland to Government and other statutory and official bodies; communicating with Ministers, MSPs, churches, Trade Unions and others on matters affecting the Jewish community; supplying information and assistance to educational, health and welfare organisations ; and providing speakers and materials to schools and other groups about Judaism and the Jewish community of Scotland. The Council also promotes dialogue and understanding between the Jewish Community and other communities in Scotland and works in partnership with other organisations and stakeholders to promote equality, good relations, understanding and cohesion among community groups.
    [Show full text]
  • Annual Report and Accounts 2019
    National Library of Scotland Annual Report and Financial Statements 2019/20 NATIONAL LIBRARY OF SCOTLAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2020 Contents Page Number Annual Report of the Board 2-15 Governance Statement 16-20 Independent auditor's report to the members of the National Library of 21-24 Scotland, the Auditor General for Scotland and the Scottish Parliament Statement of Financial Activities for the year ended 31st March 2020 25 Balance Sheet at 31st March 2020 26 Statement of Cash Flows for the year ended 31st March 2020 27 Notes to the Financial Statements for the year ended 31st March 2020 28-48 Appendix - National Library of Scotland Accounts Direction 49 The National Library of Scotland is a registered charity - Number SC011086 Page 1 of 49 National Library of Scotland Annual Report and Financial Statements 2019/20 Annual Report of the Board 1. History of the National Library of Scotland The National Library of Scotland ('the Library') is the successor to the historic Library of the Faculty of Advocates, founded in the late 17th century on the initiative of the King's Advocate, Sir George Mackenzie of Rosehaugh. During the 18th and 19th centuries, Keepers like Thomas Ruddiman, David Hume and their successors established the Advocates Library as the National Library of Scotland in all but name. With the provision of a very generous endowment by Sir Alexander Grant of Forres, the Government in 1925 accepted the Faculty's offer to present its Library, with the exception of the law books and manuscripts, to the nation to become the National Library of Scotland.
    [Show full text]
  • Accountability Practices in Islamic Charities in Scotland a Critical and Postmodern Perspective
    Accountability practices in Islamic charities in Scotland A critical and postmodern perspective Hussain Etbiga Mohamed Submitted for the degree of Doctor of Philosophy Heriot-Watt University School of Social Sciences March 2017 The copyright in this thesis is owned by the author. Any quotation from the thesis or use of any of the information contained in it must acknowledge this thesis as the source of the quotation or information. i Abstract Some researchers in the field of accounting have studied the interrelationship between religious values and accounting. Little, however, has been conducted on the values of religions that might inspire change and development of accounting in minority contexts. The overall image that emerges from the literature is that its primary focus is on religious organisations rather than the religious values themselves. In Islamic accounting, attention has been paid to the role of accounting and its functions but not on how accounting can be changed by these values. Further, most of the literature focuses on how the Islamic business environment is influenced by Western accounting practices/standards. This thesis investigates the role of Islamic values in shaping accountability practices in the Islamic charitable sector in Scotland. Also, how the adoption of these values could help in advancing accountability practices by empowering the disadvantaged and marginalised stakeholder groups by giving them a voice in the accountability process and the power to demand accountability. As postmodern research challenges the form and the content of dominant models of knowledge, the study adopts a theological position (Islam) that has a dimension that is interested in a project of emancipation.
    [Show full text]
  • Annual Report 2015-16 Contents
    ANNUAL REPORT 2015-16 CONTENTS Foreword 3 Report of the Board of Management 5 Independent Auditor’s Report to the Trustees 24 Statement of Financial Activities 27 Balance Sheet 28 Statement of Cash Flow 29 Notes to the Financial Statements 30 – 45 2 | www.children1st.org.uk FOREWORD In recent years, the Annual Report from Children 1st has highlighted three fundamental themes. The first is the “A child without childhood is like continuing need for the charity’s services. a rainbow without colour. You The second is the continuing pressure on our ability to provide those services know something wonderful and through funding constraints. The third beautiful is missing, and it will – and hugely positive – theme has been the ability of the charity’s management, keep hurting for a whole lifetime.” staff and volunteers to adapt, do things differently and to continue to help those Adult Survivor of Abuse in great need. This year is no exception. It is unfortunately the case that the support we can give to children, young people and families in the most difficult of circumstances was in ever-increasing demand in 2015-16. Ideally, it would be possible to pinpoint the underlying causes which give rise to the need for our services, but there is no single villain. Those in need are not to be classified in any neat way, whether according to geography, economics or personal background. However, it is possible to point to a number of influences. Poverty remains the prevailing, debilitating reality for far too many families in Scotland in 2016. Domestic violence, sexual abuse and the impact of trauma are malevolent forces.
    [Show full text]
  • The Robertson Trust Annual Review 2013
    The Robertson Trust Annual Review 2013 www.therobertsontrust.org.uk Robertson House 152 Bath Street Glasgow G2 4TB T: 0141 353 7300 E: admin@therobertsontrust.org.uk www.therobertsontrust.org.uk Scottish Charity Number SC002970 VAT Registration Number 130905442 The Robertson Trust Annual Review 2013 Contents Introduction . 3 Grant Making Overview . 4 Assessment . 6 List of Donations . 7 Development Awards . 40 Robertson House . 44 The Robertson Scholarship Trust . 45 Financial Review . 47 Trustees Responsibilities . 49 History of The Robertson Trust . 52 Trust Information . 53 The Robertson Trust Annual Review 2013 Introduction It has been another challenging year for whose overriding aim is to achieve positive the charity sector. In the financial year outcomes for disadvantaged individuals and 2012/13 The Robertson Trust is pleased to communities throughout Scotland. have been able to continue to fund a broad As well as supporting charities, The Robertson range of charities which have risen to Scholarship Trust helps over 200 young the challenge and shown remarkable people each year from inner city Glasgow resilience during this difficult period. Schools and helps to fund their time at Core funding for many organisations continues university. to be an issue and in recognition of this The Due to our increased funding The Trust Trust continues to provide unrestricted funding continues to grow in the work it does. where possible. Many of the awards made As a result we have added significantly to our are to support on-going work, such as salary excellent staff team through the recruitment costs, enabling charities to continue providing of new assessors, administrators and much needed services in their communities.
    [Show full text]
  • Foreword Contents
    2/3 www.inspiringscotland.org.uk Contents Foreword Foreword 3 Inspiring Scotland is an exciting new Summary 4 undertaking that is being led by Lloyds TSB Foundation for Scotland. Introduction 5 It has been developed from the knowledge gained through This report forms the first step in Inspiring Scotland’s Chapter 1: The missing 32,000 6-13 our work and what we have heard from the voluntary sector response to this issue. It provides an overview of the current over the last twenty two years, and learning from venture situation in Scotland, and gives pointers to how we might Chapter 2: What the Scottish Government is doing 14-17 philanthropy models in Australia, the USA and Europe. deliver investment to realise the ambitions and maximise This work seeks to address some of the challenges that the talents of the voluntary sector. It also guides us towards face organisations who are working hard to make Scotland goals that we can seek for young people in our communities Chapter 3: The charitable sector’s response 18-23 a better place, and more importantly to help them make who are at risk of not having the opportunity to make the the differences they are striving to achieve. best of their lives. Chapter 4: Results matter 24-30 Inspiring Scotland combines the resources of investors The report provides a baseline for our work; the next from a number of sectors – private individuals, government, step is Inspiring Scotland opening its 14:19 Fund to Conclusion 31 business and trusts & foundations - and focuses them the voluntary sector and inviting proposals in order on key social challenges that face Scotland today.
    [Show full text]
  • Annual Report & Accounts 2019
    REGISTERED CHARITY NUMBER: SC010576 Report of the Trustees and Audited Financial Statements for the Year Ended 31 December 2019 for the Roman Catholic Diocese of Galloway The Roman Catholic Diocese of Galloway Contents of the Financial Statements for the Year Ended 31 December 2019 Page FOREWORD 1 Report of the Trustees 2 Statement of Trustees Responsibilities 12 Report of the Independent Auditors 13 Statement of Financial Activities 15 Balance Sheet 16 Cash Flow Statement 18 Notes to the Cash Flow Statement 19 Notes to the Financial Statements 20 Detailed Statement of Financial Activities 39 The Roman Catholic Diocese of Galloway FOREWORD At the heart of the Diocese there are a great many volunteers who do so much good work. For the Diocese of Galloway to function and to carry out its mission of proclaiming the gospel and ministering to the poor, the goodwill of so many is involved. The people of the Diocese working in harmony with the priests and deacons put the gospel into practice for the spiritual and temporal good of many. A debt of gratitude is owed to all those who work in their parishes and throughout the Diocese with a selfless concern for others. The efforts of all those in parishes is sustained and aided by the employees of the Diocesan Curia who are to be commended for their professionalism and for their commitment in ensuring best practice is adopted by all. In presenting the Annual Report for 2019 I wish to acknowledge that beyond the facts and figures there are many individuals to whom the Diocese must be grateful and that much of the good they do cannot be measured and is often unnoticed.
    [Show full text]